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Finance (Tax Appeals) Act 2015

Type Act

Publication 2015-12-25

Last updated 2023-12-18

State In force

Text Latest available text

Source Irish Statute Book

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This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.

7 amending acts · 2023-12-18, revised-IE-2015-act-59@2023-12-18

Act to revise the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and, for that purpose, to establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain other enactments in respect of appeals of the foregoing kind and to provide for related matters

Reform history JSON API

“(b) Before disclosing information to any expert under paragraph (a), an authorised officer shall give the company a notice in writing of—

(i) the officer’s intention to disclose information to an expert,

(ii) the information that the officer intends to disclose, and

(iii) the identity of the expert whom the officer intends to consult,

and shall allow the company a period of 30 days after the date of the notice to show to his or her satisfaction that disclosure of such information to that expert could prejudice the company’s trade.

(c) Where, on the expiry of the period referred to in paragraph (b), it is not shown to the satisfaction of the authorised officer that disclosure could prejudice the company’s trade, the officer may disclose the information on the expiry of a further period of 30 days after giving notice in writing of his or her decision to disclose the information.

(d) A company aggrieved by an authorised officer’s decision made under paragraph (c) in respect of it may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.”,

(b) in section 305 by substituting the following for subsections (2) and (3):

“(2) A claim for an allowance under subsection (1) shall be made to and determined by the inspector.

(3) A person aggrieved by a determination of the inspector in relation to a claim by that person for an allowance may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

and

“(1)

(a) Where, in relation to an apportionment to be made under this Part—

(i) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more persons, and

(ii) it is not possible for a person making the apportionment and the relevant inspector to agree on the apportionment,

the inspector shall determine the apportionment and give notice in writing of the determination to each person affected by that apportionment.

(b) A person aggrieved by a determination made under paragraph (a) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.”.

(3) Part 10 of the Act of 1997 is amended—

(a) in section 323(5) by deleting “determined by the inspector, according to the best of the inspector’s knowledge and judgement, to be” and “and any amount which by virtue of this subsection is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing or the rehearing of an appeal against that determination”,

(b) by deleting section 372AT, and

(4) Part 12 of the Act of 1997 is amended—

(a) in section 381 by substituting the following for subsections (6) and (7):

“(6) A claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than 2 years after the end of the year of assessment and shall be determined by the inspector.

(7) A person aggrieved by a determination of the inspector in relation to a claim by that person to repayment may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

(b) in section 389 by substituting the following for subsections (1) and (2):

“(1) A claim under section 385 shall be made to and determined by the inspector.

(2) A person aggrieved by a determination of the inspector under subsection (1) in relation to a claim by that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

“(13)

(a) Where, in relation to an apportionment to be made under subsection (12) —

(i) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more companies, and

(ii) it is not possible for a company making the apportionment and the relevant inspector to agree on the apportionment,

the inspector shall determine the apportionment and give notice in writing of the determination to each company affected by that apportionment.

(b) A company aggrieved by a determination made under paragraph (a) in respect of that company may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.”,

(d) in section 403(9)(c) by deleting “it appears to the inspector (or on appeal to the Appeal Commissioners) that”, and

(e) in section 408 by substituting the following for subsection (3):

“(3) A person aggrieved by a decision made by the Revenue Commissioners in respect of that person in relation to the practice referred to in subsection (1) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(5) Part 13 of the Act of 1997 is amended in section 436A(4) by deleting “it is shown to the satisfaction of the inspector or, on the hearing or the rehearing of an appeal, to the satisfaction of the Appeal Commissioners or a judge of the Circuit Court, as the case may be, that”.

(6) Part 15 of the Act of 1997 is amended—

(a) in section 473 by substituting the following for subsection (7):

“(7) A claimant aggrieved by a decision of the inspector in relation to a claim for relief by that claimant may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

and

(b) in section 486B(4)(b) by substituting “such apportionment of the relief available shall be made as is just and reasonable” for “the inspector or, on appeal, the Appeal Commissioners shall make such apportionment of the relief available as shall be just and reasonable”.

(7) Part 18 of the Act of 1997 is amended—

(a) in section 529G(4) —

(i) by substituting the following for paragraph (a):

“(a) A qualifying company aggrieved by an assessment or an amended assessment, as the case may be, made on that company under this section may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”,

and

(ii) by deleting paragraph (c),

(b) in section 529I by substituting the following for subsections (2) and (3):

“(2) A specified person aggrieved by a determination of a Revenue officer made under subsection (1)(d)(iv) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that determination.”,

(i) by substituting the following for paragraph (a) of subsection (3):

“(a) A subcontractor aggrieved by a determination of the Revenue Commissioners made under subsection (1) in respect of that subcontractor may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that determination.”,

and

(ii) by deleting paragraph (b) of subsection (3),

and

(d) in section 530N—

(i) by substituting the following for paragraph (a) of subsection (5):

“(a) Subject to paragraph (b), a person aggrieved by an assessment, or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”,

(ii) by deleting paragraph (c) of subsection (5), and

(iii) in subsection (7)(b) by substituting “the Appeal Commissioners shall make their determination” for “a hearing of the Appeal Commissioners shall be”.

37. Consequential amendments to Parts 18A to 24 of Act of 1997

37. (1) Part 18A of the Act of 1997 is amended by deleting subsection (1) of section 531M.

(2) Part 18C of the Act of 1997 is amended by deleting subsection (1) of section 531AJ.

(3) Part 18D of the Act of 1997 is amended by deleting paragraph (c) of section 531AAA.

(4) Part 19 of the Act of 1997 is amended—

(a) in section 544—

(i) in subsection (5) by substituting “be just and reasonable” for “be such method as appears to the inspector or on appeal to the Appeal Commissioners to be just and reasonable”, and

(ii) in subsection (7) by substituting “any determination on an appeal” for “any decision on an appeal”,

and

(b) in section 604—

(i) in subsection (7) by inserting “against an assessment” after “on an appeal”,

(ii) in subsection (8)(a) by substituting “the period” for “that period if it is later”,

(iii) by substituting the following for paragraph (b) of subsection (8):

“(b) failing such agreement, the question shall be determined by the inspector as respects either the whole or specified parts of the period of ownership in question.”,

(iv) by deleting all the words in subsection (8) that follow paragraph (b) of it (the subject of the immediately preceding amendment), and

(v) by inserting the following after subsection (8):

“(8A) The inspector shall give notice of a determination under subsection (8)(b) to the individual who, if aggrieved by the determination, may appeal it to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”.

(5) Part 20 of the Act of 1997 is amended in section 621 by substituting the following for subsections (6) and (7):

“(6) A person making an ultimate disposal who is or has at any time been a member of the group of companies referred to in subsection (3) or (4) shall, for the purposes of making a self-assessment, reduce any loss on the disposal to such an extent that the loss does not reflect any diminution in the value of the company’s assets attributable to a depreciatory transaction; but, if the person making the ultimate disposal is not a member of that group when disposing of the shares or securities, no reduction of the loss shall be made by reference to a depreciatory transaction that took place when that person was not a member of that group.

(7)

(a) Subject to paragraph (b), the inspector, in making an assessment, or the Appeal Commissioners, on an appeal against an assessment, shall reduce any allowable loss to such extent as appears to the inspector or the Appeal Commissioners to be just and reasonable on the basis that the loss ought not to reflect any diminution in the value of the company’s assets attributable to a depreciatory transaction.

(b) Allowance may be made for any transaction, other than a depreciatory transaction, on or after 6 April 1974 that has enhanced the value of the company’s assets and depreciated the value of the assets of any other member of the group.”.

(6) Part 21 of the Act of 1997 is amended by substituting the following for section 638:

“Apportionment of amounts

638. (1) Where, in relation to an apportionment to be made for the purposes of this Part—

(a) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more companies, and

(b) it is not possible for a company making the apportionment and the appropriate inspector to agree on that apportionment,

the inspector shall determine the apportionment and give notice in writing of the determination to each company affected by that apportionment.

(2) A company aggrieved by a determination made under subsection (1) in respect of that company may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.”.

(7) Part 22 of the Act of 1997 is amended in section 641(4)(c) by substituting “on a just and reasonable basis” for “as appear to the inspector or on appeal to the Appeal Commissioners to be just and reasonable”.

(8) Part 23 of the Act of 1997 is amended—

(a) in section 657(4)(a) —

(i) by substituting “and the assessment shall be amended as necessary so as to give effect to the election so made by the individual.” for “and -”, and

(ii) by deleting subparagraphs (i) and (ii),

(b) in section 658 by deleting subsections (7) and (8),

(d) in section 664(4) —

(i) in paragraph (a) by substituting “as is properly attributable to the lease of the farm land, and after such apportionments of rent, expenses and other deductions as are necessary,” for “as is determined by the inspector and after such apportionments of rent, expenses and other deductions as are necessary, according to the best of the inspector’s knowledge and judgement, to be properly attributable to the lease of the farm land”, and

(ii) by deleting paragraph (b),

and

(e) in section 669—

(i) in subsection (1)(a) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”,

(ii) in subsection (5)(a) by substituting “trading stock of such value as is just and reasonable” for “trading stock of such value as appears to the inspector to be just and reasonable”, and

(iii) by deleting paragraph (c) of subsection (5).

(9) Part 24 of the Act of 1997 is amended—

(a) in section 670 by substituting the following for subsection (14):

“(14) A person aggrieved by a decision of the inspector on an application by that person for an allowance under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of the decision.”,

and

(b) by substituting the following for paragraph (b) of section 696B(3):

“(b) Any necessary apportionment in computing taxable field profits or taxable field expenditure of a company under paragraph (a) shall be made on a just and reasonable basis.”.

38. Consequential amendments to Parts 24A to 33 of Act of 1997

38. (1) Part 24A of the Act of 1997 is amended by substituting the following for section 697G:

“Appeals

697G. (1) A company aggrieved by a notice given to it under section 697F(3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.

(2) One appeal only may be made where a notice is given to a tonnage tax company that is a member of a group of companies, but the appeal may be made jointly by 2 or more members of the group.”.

(2) Part 25A of the Act of 1997 is amended in section 705O by substituting the following for subsections (6) and (7):

“(6) A REIT aggrieved by a notice given to it by an authorised officer under subsection (4) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”.

(3) Part 26 of the Act of 1997 is amended—

(a) in section 711(2)(a) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if a company was the first buyer and carried on a trade to which section 749(1) applies;”,

(b) in section 730G—

(i) by deleting paragraph (b) of subsection (6),

(ii) by substituting the following for paragraph (a) of subsection (7):

“(7)

(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (7):

“(7A)

(a) Subject to paragraph (b), an assurance company aggrieved by an assessment made on that company under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, an assurance company is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the assurance company makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”.

(4) Part 27 of the Act of 1997 is amended—

(a) in section 734(6)(b) by substituting “such apportionment shall be made” for “the inspector or on appeal the Appeal Commissioners shall make such apportionment”,

(b) in section 737(8)(c)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the management company or the trustee was the first buyer and carried on a trade to which section 749(1) applies;”,

(c) in section 738(7)(a) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the undertaking for collective investment was the first buyer and carried on a trade to which section 749(1) applies;”,

and

(d) in section 739F—

(i) by deleting paragraph (b) of subsection (6),

(ii) by substituting the following for paragraph (a) of subsection (7):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (8):

“(9)

(a) Subject to paragraph (b), an investment undertaking aggrieved by an assessment made on that undertaking under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, an investment undertaking is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the investment undertaking makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”.

(5) Part 28 of the Act of 1997 is amended—

(a) in section 748—

(i) in subsection (3)(b) by deleting “in the opinion of the Revenue Commissioners”, and

(ii) by deleting subsection (4),

and

(b) in section 752(2)(a) by substituting the following for the definition of “shares of a class to which this section applies”:

“ ‘shares of a class to which this section applies’ means—

(i) shares of any class forming part of a company’s share capital, other than a class of fully-paid preference shares carrying only a right to dividends at a rate per cent of the nominal value of the shares that is fixed, and

(ii) in respect of which there are reasonable grounds for considering that the yield does not substantially exceed the yield generally obtainable on preference shares the prices of which are quoted on a stock exchange in the State.”.

(6) Part 29 of the Act of 1997 is amended—

(a) in section 766—

(i) in subsection (1A)(a) and (b) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”,

(ii) in subsection (7)(a) by substituting “An authorised officer” for “The Revenue Commissioners”, and

(iii) by substituting the following for paragraph (b) of subsection (7):

“(b) Before disclosing information to any person under paragraph (a), an authorised officer shall give notice in writing to the company of—

(i) the officer’s intention to disclose information,

(ii) the information that the officer intends to disclose, and

(iii) the identity of the person whom the officer intends to consult,

and shall give the company a period of 30 days after the date of the notice to show to his or her satisfaction that disclosure of such information to that person could prejudice the company’s business.

(c) Where, on the expiry of the period referred to in paragraph (b), it is not shown to the satisfaction of the authorised officer that disclosure could prejudice the company’s business, the officer may disclose the information where he or she—

(i) gives notice in writing to the company of his or her decision to disclose the information, and

(ii) allows the company a period of 30 days after the date of the notice to appeal the decision to the Appeal Commissioners before disclosing the information.

(d) A company aggrieved by a decision made under paragraph (c) in respect of it may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(b) in section 766A(6)(a) and (b) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”, and

“(b) Before disclosing information to any expert under paragraph (a), the Revenue Commissioners shall give notice in writing to the person of—

(i) their intention to disclose information to the expert,

(ii) the information that they intend to disclose, and

(iii) the identity of the expert whom they intend to consult,

and shall give the person a period of 30 days after the date of the notice to show to their satisfaction that disclosure of such information to that expert could prejudice the person’s trade.

(c) Where, on the expiry of the period referred to in paragraph (b), it is not shown to the satisfaction of the Revenue Commissioners that disclosure of such information to that expert could prejudice the person’s trade, they may disclose the information where they—

(i) give the person notice in writing of their decision to so disclose, and

(ii) allow that person a period of 30 days after the date of the notice to appeal their decision to the Appeal Commissioners before disclosing the information.

(d) A person aggrieved by a decision made under paragraph (c) in respect of that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(7) Part 30 of the Act of 1997 is amended—

(a) in section 784E—

(i) by deleting paragraph (b) of subsection (5),

(ii) by substituting the following for paragraph (a) of subsection (6):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (6):

“(6A)

(a) Subject to paragraph (b), a qualifying fund manager aggrieved by an assessment made on that fund manager under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, a qualifying fund manager is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the qualifying fund manager makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”,

(b) in section 787 by substituting the following for subsections (15) and (16):

“(15) Relief shall not be given under this section in respect of a qualifying premium except on a claim made to and allowed by the inspector.

(16) A person aggrieved by a decision of the inspector in relation to a claim for relief by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

“(1) Relief shall not be given under this Chapter in respect of a contribution to a PRSA except on a claim made to and allowed by the inspector.

(2) A person aggrieved by a decision of the inspector in relation to a claim for relief by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(d) in section 787S—

(i) by deleting paragraph (b) of subsection (6),

(ii) by substituting the following for paragraph (a) of subsection (7):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(iii) by inserting the following after subsection (7):

“(7A)

(a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, a person is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the person makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”,

(e) in section 789(1) by substituting “by any determination of the inspector on any such question may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination” for “by any decision of the inspector on any such question may appeal within the prescribed time to the Appeal Commissioners”,

(f) in section 789(3) by deleting “, and in particular the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law”, and

(g) in section 790AA—

(i) by substituting the following for paragraph (a) of subsection (13):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.”,

and

(ii) by inserting the following after subsection (13):

“(13A)

(a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this section, an administrator of a relevant pension arrangement is required to make a return and account for relevant tax to the Collector-General, no appeal lies against an assessment until such time as the administrator makes the return and pays or has paid the amount of the relevant tax payable on the basis of that return.”.

(8) Part 33 of the Act of 1997 is amended—

(a) in section 806—

(i) in subsections (8) and (10)(b) by deleting “the individual shows in writing or otherwise to the satisfaction of the Revenue Commissioners”,

(ii) in subsections (8)(a) and (b) and (10)(b)(i) and (ii) by deleting “that” where it first appears in each of those provisions, and

(iii) by deleting subsection (9),

(b) in section 807A(7) by deleting “, (9)”,

(c) in section 807C(3) by substituting “as is justly and reasonably attributable” for “as appears to the Revenue Commissioners, or such officer as the Revenue Commissioners may appoint, to be justly and reasonably attributable”,

(d) in section 811—

(i) in subsection (1)(b) —

(I) by substituting “for the purposes of the adjudication” for “for the purposes of the hearing or rehearing”, and

(II) by deleting “or to a judge of the Circuit Court”,

(ii) in subsection (7) by substituting “may appeal the opinion to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that opinion” for “may, by notice in writing given to the Revenue Commissioners within 30 days of the date of the notice of opinion, appeal to the Appeal Commissioners”,

(iii) by substituting the following for subsection (8):

“(8) In adjudicating and determining an appeal, the Appeal Commissioners shall not enquire into any grounds of appeal other than those specified in subsection (7).”,

and

(iv) in subsection (9)(b) by deleting “to the rehearing of an appeal by a judge of the Circuit Court and”,

(e) in section 811C(7) by substituting “made to the Appeal Commissioners” for “made under Part 40”,

(f) in section 811D—

(i) in subsection (4)(b)(i) by substituting “, in accordance with section 949I, within the period of 30 days after the officer commences carrying out enquiries and section 959AJ” for “and subsections (5) to (8) of section 959Z”, and

(ii) in subsection (4)(b)(ii) by substituting “, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment and subsections (2) and (3) of section 949AK” for “and subsections (2) and (3) of section 959AF”,

(g) in section 817—

(i) in subsection (1) by deleting the definition of “appeal”, and

(ii) in subsection (7) by deleting “it is shown to the satisfaction of the inspector or, on the hearing or the rehearing of an appeal, to the satisfaction of the Appeal Commissioners or a judge of the Circuit Court, as the case may be, that”,

(h) in section 817P—

(i) in subsection (1) by substituting “Notwithstanding that an appealable matter (within the meaning of section 949A) has not been appealed, the Revenue Commissioners” for “The Revenue Commissioners”, and

(ii) in subsection (4) by substituting “be treated by the Appeal Commissioners as if it were an appeal made in accordance with section 949I” for “be heard by the Appeal Commissioners as if it were an appeal against an assessment to income tax”,

(i) in section 817S—

(i) in subsection (4)(b) by substituting “section 949AP” for “section 941(2) or 942(1) ”, and

(ii) by substituting the following for subsection (5):

“(5) A person to whom a payment notice is sent shall pay the amount stated in the notice notwithstanding that that person may be entitled to appeal a determination referred to in subsection (3) to the High Court in accordance with section 949AP.”,

and

(j) in section 817T by substituting the following for subsection (7):

“(7) A scheme participant aggrieved by a determination made under subsection (6) in respect of that scheme participant may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”.

39. Consequential amendments to Parts 34 to 43 of Act of 1997

39. (1) Part 34 of the Act of 1997 is amended by substituting the following for section 824:

“Appeals

824. An individual aggrieved by a decision of an authorised officer on any question arising under the provisions of this Part that require that individual to satisfy the officer on such a question may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.”.

(2) Part 35 of the Act of 1997 is amended—

(a) in section 829(3)(a) by deleting “including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law,”, and

(b) in section 830—

(i) in subsection (3) by deleting “it is shown to the satisfaction of the Revenue Commissioners that”, and

(ii) by substituting the following for subsection (7):

“(7) Any claim for relief under this section shall be made in writing to the inspector not later than 6 years from the end of the accounting period to which it relates.

(8) An investing company aggrieved by a decision of the inspector in relation to a claim for relief by that company under subsection (7) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(3) Part 36 of the Act of 1997 is amended—

(a) in section 838(4)(d)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the designated broker were the first buyer and carried on a trade to which section 749(1) applies;”,

and

(b) in section 840(6) by deleting paragraph (c).

(4) Part 37 of the Act of 1997 is amended—

(a) by deleting section 850,

(b) in section 856—

(i) in subsection (1) by deleting “Income”, and

(ii) by deleting subsection (3),

(d) in section 864—

(i) in subsection (1) by substituting the following for subparagraph (ii) of paragraph (c) and all the words in that subsection appearing after that subparagraph down to and including “specifically provided,”:

“(ii) all matters and questions relating to any relief so measured,

in relation to which a right of appeal from a decision is, otherwise than by subsection (1A), not specifically provided,”,

and

(ii) by inserting the following after subsection (1):

“(1A) Any person aggrieved by a determination under subsection (1) on any claim, matter or question referred to in that subsection may, subject to Chapter 6 of Part 41A, appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

(e) in section 865(7) by substituting “the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for “the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864”, and

(f) in section 869 by deleting subsection (4).

(5) Part 38 of the Act of 1997 is amended—

(a) in section 897—

(i) by substituting the following for paragraph (c) of subsection (6):

“(c) where the inspector is dissatisfied with any such apportionment of expenses, he or she may, for the purposes of assessment, apportion the expenses, but an employer who is aggrieved by the apportionment of the inspector may appeal that apportionment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that apportionment.”,

and

(ii) by deleting subsection (7),

and

(b) in section 917G by substituting the following for subsections (7), (8) and (9):

“(7) A person aggrieved by a decision to refuse a grant of an approval (to that person) or to withdraw the grant of an approval (to that person), as the case may be, may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(6) Part 39 of the Act of 1997 is amended in section 927 (in so far as that section continues to apply by virtue of section 129(5) of the Finance Act 2012)—

(a) in subsection (2) by deleting “, Part 40” and “, subject to any appeal against the assessment”, and

(b) by inserting the following after subsection (2):

“(3) A person aggrieved by an assessment made on the person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”.

(7) Part 41A of the Act of 1997 is amended—

(a) in section 959A—

(i) in the definition of “Acts” by inserting the following after paragraph (c):

“(ca) Part 18A,”,

(ii) by deleting the definition of “appeal”, and

(iii) by substituting the following for the definition of “determination of the appeal”:

“ ‘determination of the appeal’ means a determination made by the Appeal Commissioners in accordance with section 949AK, and includes the withdrawal, settlement, refusal or dismissal of an appeal under section 949G;”,

(b) in section 959F by substituting the following for subsection (4):

“(4) A person aggrieved by a decision of the Revenue Commissioners to not grant (to that person) relief under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision and such an appeal shall be treated as an appeal against an assessment for the purpose of section 949AK.”,

“(8) A person aggrieved by a Revenue officer’s decision that the person’s expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(d) in section 959Z by deleting subsections (5) to (8),

(e) in section 959AA(2) by substituting the following for paragraph (b):

“(b) to give effect to—

(i) a determination of an appeal against an assessment,

(ii) a determination of an appeal, other than one made against an assessment, that affects the amount of tax charged by the assessment, or

(iii) an agreement within the meaning of section 949V.”,

(f) in section 959AE by inserting the following after subsection (4):

“(5) After an assessment has been made, it shall not be amended unless such amendment is authorised by the Acts.”,

(g) by substituting the following for section 959AF:

“Appeals in relation to assessments

959AF. (1) A person aggrieved by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(2) Where a person is aggrieved by the making of an assessment or the amendment of an assessment (being an assessment made on that person) on the grounds that the person considers that the person who made the assessment or who amended the assessment was precluded from so doing—

(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or

(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD,

those grounds may be stated in the notice of appeal for the purpose of section 949I(2)(d).

(3) In default of an appeal, in accordance with section 949I, being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.”,

(h) by deleting subsection (2) of section 959AH,

(i) by substituting the following for section 959AJ:

“Appeals against time limits for making enquiries and taking actions

959AJ. (1) This subsection applies where—

(a) a chargeable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 959Z for a chargeable period, after the expiry of the period referred to in subsection (3) of that section in respect of the chargeable period, on the grounds that the chargeable person considers that the Revenue officer is precluded from making the enquiry or taking the action by reason of that subsection, and

(b) an assessment has not been made or amended, as the case may be, in respect of the chargeable period on foot of the officer’s enquiry or action.

(2) Where subsection (1) applies, the chargeable person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.

(3) Where paragraph (a) of subsection (1) applies and an assessment has been made or amended, as the case may be, for the chargeable period referred to in that subsection on foot of a Revenue officer’s enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance with section 959AF(2).

(4) Where a chargeable person appeals to the Appeal Commissioners under subsection (2) —

(a) any requirement that there be taken, by the chargeable person (pursuant to the officer’s enquiry or action) any action, shall be suspended, and

(b) no further action proposed to be taken by a Revenue officer (pursuant to the officer’s enquiry or action) shall be taken,

pending the determination of the Appeal Commissioners on that officer’s right to make the enquiry or take the action.

(5) Where, as a result of an appeal to the Appeal Commissioners under subsection (2), the Appeal Commissioners determine that a Revenue officer—

(a) was precluded from making the enquiry or taking the action by reason of section 959Z(3), the chargeable person shall not be required to take any action pursuant to the officer’s enquiry or action and the officer shall be prohibited from pursuing his or her enquiry or action, or

(b) was not precluded from making the enquiry or taking the action by reason of section 959Z(3), the officer may continue with his or her enquiry.”,

and

(j) by substituting the following for section 959AK:

“Appeals against amended assessments and provisions concerning preliminary matters

959AK. (1) Subject to the other provisions of this Chapter, where an assessment is amended (not being an amendment made by reason of the determination of an appeal), the person assessed may appeal against the assessment as so amended in all respects as if it were an assessment made on the date of the amendment and the notice of the assessment as so amended were a notice of the assessment, except that the person shall have no further right of appeal, in relation to matters other than additions to, deletions from, or alterations in the assessment, made by reason of the amendment, than the person would have had if the assessment had not been amended.

(2) This subsection applies where a Revenue officer makes an assessment to give effect to a determination by the Appeal Commissioners of an appeal against a matter (in this section referred to as a ‘preliminary matter’), not being an appeal against an assessment.

(3) Where subsection (2) applies, no further right of appeal shall lie against the preliminary matter by means of an appeal against the assessment.

(4) Subsection (3) shall not operate to preclude an appeal against the assessment where the person in relation to whom the assessment was made has grounds for the appeal other than grounds that relate solely to the preliminary matter.

(5) For the purposes of subsections (3) and (4), the reference in subsection (2) to a determination by the Appeal Commissioners shall be construed as including a reference to—

(a) a determination of an appeal by a court, and

(b) any of the means referred to in section 949G by which an appeal may be concluded.”.

(8) Part 42 of the Act of 1997 is amended—

(a) in section 960Q by substituting the following for subsection (4):

“(4)

(a) Subject to paragraph (b), a person aggrieved by a determination made by a Revenue officer under subsection (2)(a) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.

(b) Where a Revenue officer includes an amount of money determined under subsection (2)(a) in an assessment made on a person and the person appeals the determination under paragraph (a), no appeal shall lie against the assessment unless that person has grounds for appeal other than that determination.”,

(b) in section 960S by substituting the following for subsection (5):

“(5) A person aggrieved by a notice served on that person in accordance with subsection (3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”,

“(a) the person, if claiming to be not liable to send the notification referred to in subsection (1), may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 14 days after the date of the notice and the determination of the Appeal Commissioners on the claim shall be final and conclusive;”,

(d) in section 989 by substituting the following for paragraph (a) of subsection (3):

“(a) the person, if claiming to be not liable to remit any tax for the income tax month to which the notice relates, may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 14 days after the date of that notice and the determination of the Appeal Commissioners on the claim shall be final and conclusive;”,

(e) in section 990 by substituting the following for paragraph (a) of subsection (2):

“(a) an employer aggrieved by a notice served under this section on that employer may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice;”,

(f) by deleting section 992,

(g) in section 997A by substituting the following for subsection (8):

“(8) A person aggrieved by a decision of the Revenue Commissioners in relation to a claim by that person for credit for tax deducted from emoluments, in so far as the decision was made by reference to any provision of this section, may appeal that decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.”,

and

(h) in sections 1004 and 1005 by substituting the following for subsection (5):

“(5) A person aggrieved by a decision of the Revenue Commissioners made under subsection (3) in respect of that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.”.

(9) Part 43 of the Act of 1997 is amended in section 1012—

(a) by substituting the following for subsection (1):

“(1)

(a) The inspector may give notice of a determination made by him or her under section 1008(3) or 1010(6) to the partnership concerned by giving notice in writing to the precedent partner for the time being of the partnership.

(b) A partner (in the partnership concerned) aggrieved by a determination (made under a foregoing provision in respect of that partnership) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

and

(b) in subsection (2) by substituting “with the Appeal Commissioners on an appeal” for “on the hearing or on the rehearing of an appeal”.

40. Consequential amendments to Parts 44 to 48 of Act of 1997

40. (1) Part 44 of the Act of 1997 is amended in section 1022—

(a) by substituting the following for paragraphs (b) and (c) of subsection (2):

“(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person, and”,

(b) by inserting the following after subsection (2):

“(2A) A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”,

and

(2) Part 44A of the Act of 1997 is amended in section 1031G—

(a) by substituting the following for paragraphs (b) and (c) of subsection (2):

“(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased individual, and”,

(b) by inserting the following after subsection (2):

“(2A) A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”,

and

(3) Part 45 of the Act of 1997 is amended—

(a) in section 1037—

(i) by inserting the following after subsection (2):

“(2A) A resident person or a non-resident person aggrieved by an assessment made on that person under subsection (1) may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”,

and

(ii) by deleting subsection (3),

and

(b) by substituting the following for section 1038—

“Merchanting profit

1038. (1) Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor or receiver in respect of any profits or gains arising from the sale of goods or produce manufactured or produced outside the State by the non-resident person, the person in whose name the non-resident person is so chargeable may, if that person thinks fit, apply to the inspector to have the assessment to income tax in respect of those profits or gains made or amended, as the case may be, on the basis of the profits or gains that might reasonably be expected to have been earned or made by—

(a) a merchant, or

(b) where the goods are retailed by or on behalf of the manufacturer or producer, a retailer of the goods sold,

who had bought direct from the manufacturer or producer and, on proving the amount of the profits or gains on that basis to the satisfaction of the inspector, the inspector shall make or amend the assessment accordingly.

(2) A resident person or a non-resident person aggrieved by an assessment or an amended assessment made on that person under subsection (1) may appeal the assessment or amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”.

(4) Part 47 of the Act of 1997 is amended in section 1066 by substituting “the Acts (within the meaning of section 1077A)” for “the Tax Acts”.

(5) Part 48 of the Act of 1997 is amended in section 1094 by substituting the following for subsection (7):

“(7)

(a) Subject to paragraph (b), a person aggrieved by a decision made in respect of that person to refuse an application for, or to rescind, as the case may be, a tax clearance certificate may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.

(b) No appeal lies under this subsection—

(i) in relation to any amount of tax or interest due under the Acts, or

(ii) until such time as any amount under the Acts that is due to be remitted or paid, and that is not in dispute, is remitted or paid.”.

41. Consequential amendments to certain Schedules to Act of 1997

41. (1) Schedule 2 to the Act of 1997 is amended—

(a) by deleting subparagraph (3) of paragraph 16,

(b) by substituting the following for paragraph 20:

“20. The provisions of the Income Tax Acts relating to—

(a) assessments to income tax, and

(b) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of income tax due under this Schedule.”,

and

“20A. (1) Subject to subparagraph (2), a chargeable person aggrieved by an assessment made on that person under this Schedule may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(2) Where, in accordance with this Schedule, a chargeable person is required to make a return and account for income tax to the Collector-General, no appeal lies against an assessment until such time as the chargeable person makes the return and pays or has paid the amount of the income tax payable on the basis of that return.”.

(2) Schedule 11 to the Act of 1997 is amended by substituting the following for paragraph 6:

“6. A company aggrieved by a decision of the Revenue Commissioners made in respect of that company—

(a) to not approve of a scheme under paragraph 3(1),

(b) to not approve of an alteration to a scheme or the terms of a trust under paragraph 5(2), or

(c) to withdraw approval of a scheme under paragraph 5(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(3) Schedule 12 to the Act of 1997 is amended by substituting the following for paragraph 4:

“4. A founding company aggrieved by a decision of the Revenue Commissioners made in respect of that company—

(a) to not approve of a trust under paragraph 2(1),

(b) to not approve of an alteration to the terms of a trust under paragraph 3(2), or

(c) to withdraw approval of a trust under paragraph 3(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(4) Schedule 12A to the Act of 1997 is amended by substituting the following for paragraph 5:

“5. A grantor aggrieved by a decision of the Revenue Commissioners made in respect of that grantor—

(a) to not approve of a scheme under paragraph 2(1),

(b) to not approve of an alteration to a scheme under paragraph 4(2), or

(c) to withdraw approval of a scheme under paragraph 4(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(5) Schedule 12C to the Act of 1997 is amended by substituting the following for paragraph 5:

“5. A grantor aggrieved by a decision of the Revenue Commissioners made in respect of that grantor—

(a) to not approve of a scheme under paragraph 2(1),

(b) to not approve of an alteration to a scheme under paragraph 4(2), or

(c) to withdraw approval of a scheme under paragraph 4(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of the decision.”.

(6) Schedule 18 to the Act of 1997 is amended—

(a) by deleting clause (b) of paragraph 1(6),

(b) by substituting the following for clause (a) of paragraph 1(7):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

“(9)

(a) Subject to clause (b), a collective investment undertaking aggrieved by an assessment made on that undertaking under this Schedule may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this Schedule, a collective investment undertaking is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the collective investment undertaking makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”.

(7) Schedule 18B to the Act of 1997 is amended by deleting paragraph 33.

(8) Schedule 19 to the Act of 1997 is amended by substituting the following for subparagraph (1) of paragraph 16:

“(1) An offshore fund, or a trustee or officer of the fund, as the case may be, aggrieved by—

(a) a notice of a determination under paragraph 15(3), or

(b) a notice given under paragraph 15(4),

as the case may be, given to that fund, trustee or officer may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”.

(9) Schedule 21 to the Act of 1997 is amended in paragraph 3(4) by deleting “in the opinion of the Appeal Commissioners”.

(10) Schedule 22 to the Act of 1997 is amended—

(a) in paragraph 2(1)(b) by substituting “it would be reasonable to consider that” for “in the opinion of the Appeal Commissioners”,

(b) in paragraph 2(2) by substituting “regard shall be had to” for “the Appeal Commissioners shall have regard to”,

(d) by substituting the following for subparagraph (5) of paragraph 3:

“(5) Where, under subparagraph (2), an amount is to be set aside for the payment of dividends on shares of any class, and dividends on shares of the class have been treated under this Schedule as paid to any extent out of profits accumulated before the relevant date, that treatment may be taken into account and the amount to be set aside reduced accordingly.”.

(11) Schedule 24 to the Act of 1997 is amended in subparagraph (2) of paragraph 12 by substituting “a person aggrieved by a decision of the inspector in relation to a claim made by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for all the words beginning with “and, if the inspector objects to any such claim” down to and including the last word in that subparagraph.

(12) Schedule 25B to the Act of 1997 is amended, in relation to the item at reference number 6 and the item at reference number 8, by deleting, in the paragraph (c) in column (3) opposite the item concerned, “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”.

(13) Schedule 25C to the Act of 1997 is amended in paragraph 5—

(a) by substituting the following for subparagraph (3):

“(3) An individual aggrieved by a determination issued to that individual under subparagraph (2) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

and

(b) by deleting subparagraph (4).

(14) Schedule 27 to the Act of 1997 is amended in Part 1 by deleting—

(a) the heading “Form of Declaration to be Made by Appeal Commissioners Acting in respect of Tax under Schedule D” and all the words of the declaration that follow and relate to that heading, and

(b) the heading “Form of Declaration to be Made by the Clerk to the Appeal Commissioners” and all the words of the declaration that follow and relate to that heading.

42. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendments

42. The enactments specified in Schedule 2 are amended to the extent specified in that Schedule.

SCHEDULE 1 Declaration to be made by Appeal Commissioner

Section 12

I, A.B., do solemnly declare, that I will truly, faithfully, impartially and honestly, according to the best of my skill and knowledge, execute the powers and authorities vested in me as an Appeal Commissioner appointed under the Finance (Tax Appeals) Act 2015 and that I will judge and determine upon all matters and things which shall be brought before me under the enactments referred to in that Act without favour, affection, or malice; and that I will not disclose any information that comes into my possession in execution of the foregoing powers and authorities if the disclosure of such be prohibited by law (whether the Finance (Tax Appeals) Act 2015, the enactments referred to therein or otherwise).

SCHEDULE 2 Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential Amendments

Section 42

PART 1 Consequential Amendments to Stamp Duties Consolidation Act 1999

The Stamp Duties Consolidation Act 1999 is amended—

(a) in section 1(1) by inserting the following after the definition of “accountable person”:

“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,

(b) in section 8C by substituting the following for subsection (6):

“(6) An accountable person aggrieved by a decision of the Commissioners under subsection (5) that the accountable person’s expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.”,

(i) by deleting subsections (1), (5), (6) and (7),

(ii) by substituting the following for subsection (2):

“(2) An accountable person aggrieved by an assessment to stamp duty made on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.”,

(iii) in subsection (4)(a) by substituting “no appeal lies against the assessment until such time as— ” for “no appeal may be made against that assessment unless within the time for bringing an appeal— ”, and

(iv) by substituting the following for subsections (9) and (10):

“(9) In default of an appeal, in accordance with section 949I of the Taxes Consolidation Act 1997 or section 121, as the case may be, being made by an accountable person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.

(10) An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.”,

(d) in section 71 by substituting the following for subparagraph (iii) of paragraph (f):

“(iii) an accountable person aggrieved by an assessment made on that person under this paragraph may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment,

(iv) in default of an appeal, in accordance with subparagraph (iii), being made by an accountable person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.”,

(e) in section 121 by substituting the following for paragraph (b):

“(b) in the case of assets other than land, appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.”,

and

(f) in section 126B—

(i) in subsection (1) by deleting the definition of “Appeal Commissioners”,

(ii) by substituting the following for subsection (5):

“(5)

(a) Subject to paragraph (b), a relevant person aggrieved by an assessment made on that person under subsection (2) may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.

(b) No appeal lies against an assessment until such time as the relevant person—

(i) pays or has paid the duty in conformity with the assessment, and

(ii) where the assessment was made in default of the delivery of the statement referred to in subsection (2), delivers the statement.”,

(iii) by deleting subsection (6), and

(iv) by substituting the following for subsection (9):

“(9) In default of an appeal, in accordance with section 949I of the Taxes Consolidation Act 1997, being made by a relevant person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive and subsection (4) shall apply accordingly.”.

PART 2 Consequential Amendments to Finance Act 2001

The Finance Act 2001 is amended—

(a) in section 96(1) by substituting the following for the definition of “Appeal Commissioners”:

“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,

(b) in section 145—

(i) in subsection (3) by inserting “and who is aggrieved by the decision” after “the following matters”,

(ii) in subsection (3)(b) by substituting “section 133” for “section 133(2)”,

(iii) in subsection (3)(c) by substituting “that section;” for “that section.”,

(iv) by inserting the following after paragraph (c) of subsection (3):

“(d) the liability to vehicle registration tax or the repayment of vehicle registration tax.”,

and

(v) by inserting the following after subsection (12):

“(12A) Where a person is required to furnish a return or to pay an amount of vehicle registration tax for the purpose of any requirement of excise law, no appeal lies under this section until such time as the person furnishes the return and, as the case may be, pays or has paid the amount of vehicle registration tax.”,

(i) in subsection (1) by substituting “and is aggrieved by any of the matters referred to in paragraphs (a) to (c), may, subject to subsection (3), in respect of the liability to excise duty concerned or the amount of that liability, or the amount of the repayment or the refusal to repay, appeal to the Appeal Commissioners in accordance with section 949I of the Taxes Consolidation Act 1997 within the period specified in subsection (2)” for all the words following paragraph (c) of that subsection,

(ii) in subsection (1A) by inserting “in accordance with section 949I of the Taxes Consolidation Act 1997 within the period specified in subsection (2)” after “Appeal Commissioners”,

(iii) by substituting the following for subsection (2):

“(2) The period specified for the purpose of making an appeal under this section is the period of 30 days after the date of—

(a) the payment of excise duty in the case of an appeal under subsection (1)(a),

(b) the notice of assessment or other notice calling for payment of the amount concerned in the case of an appeal under subsection (1)(b),

(c) the repayment or the notice of the refusal to repay in the case of an appeal under subsection (1)(c), or

(d) the notice of the determination, refusal or revocation concerned in the case of an appeal under subsection (1A).”,

(iv) by substituting the following for subsection (3) —

“(3) Where a person is required to furnish a return or to pay an amount of excise duty for the purpose of any requirement of excise law, no appeal lies under this section until such time as the person furnishes the return and, as the case may be, pays or has paid the amount of excise duty.”,

and

(v) by deleting subsections (4) and (5),

and

(d) by deleting section 147.

PART 3 Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003

The Capital Acquisitions Tax Consolidation Act 2003 is amended—

(a) in section 2(1) by inserting the following after the definition of “accountable person”:

“ ‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;”,

(b) in section 30—

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